2016 (11) TMI 41

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..... Central Excise v. Dashion Ltd.2016 (2) TMI 183 - GUJARAT HIGH COURT - it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not dis-entitle the assessee from the entire Cenvat credit availed for payment of duty .....

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..... dit. Subsequently, the Head Office of the appellant obtained Input Service Distributor Registration from the authorities. Appellant again took credit on the same invoices issued by the Head Office after obtaining the ISD registration. The entire case of the Revenue seems to be that the appellant could not have availed credit against the same services which were reversed by them as being availed by .....

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